The spin-polarized liquid 3He (3He↑) is an interesting quantum many-body system which obeys Fermi- Dirac statistics. It is considered a ‘theoretical laboratory’ for studying transport properties, such as thermal conductivity and viscosity, among others, of polarized Fermi systems. It has remarkable applications in many areas of physics, including quantum statistics, atomic physics, spin-polarized targets for nuclear and particle physics experiments, and magnetic resonance imaging in medical science.